Tax Resolution Services

New Bipartisan Taxpayer Rights Bills: What Los Angeles Taxpayers Need to Know

December 5, 2025 | Mike Habib, EA

If you’ve been following tax news lately, you might have heard about two significant bills that just passed the House of Representatives. But what do they actually mean for you as a taxpayer? And more importantly, how can they help if you’re facing IRS penalties or disputes?

As a Los Angeles-based Enrolled Agent who has represented many taxpayers through IRS audits, penalty disputes, and appeals at all administrative levels, I’m excited to break down these new developments. The FAIR Act and the Tax Court Improvement Act represent some of the most significant taxpayer protections we’ve seen in years, and they could dramatically change how the IRS handles penalty assessments and how taxpayers resolve disputes.

Let me walk you through everything you need to know about these bills, answer your most pressing questions, and explain how my firm can help you navigate these new protections—especially at the IRS administrative level where most tax disputes are actually resolved.

Trust Fund Recovery Penalty (Section 6672): Frequently Asked Questions

October 17, 2025 | Mike Habib, EA

Trust Fund Recovery Penalty (Section 6672): Frequently Asked Questions

Expert guidance from Mike Habib, EA – Specializing in IRS tax representation and audit defense

What is the Trust Fund Recovery Penalty? 1153 letter?

The Trust Fund Recovery Penalty (TFRP) under Internal Revenue Code Section 6672 allows the IRS to personally assess business taxes against individuals deemed “responsible persons.” This penalty applies when a business fails to pay over employment taxes (federal income tax withholding, Social Security, and Medicare taxes withheld from employee paychecks).

The penalty is 100% of the unpaid trust fund taxes, making it one of the most severe penalties the IRS can impose. Unlike corporate debt, this penalty attaches directly to individuals, putting personal assets at risk.

Who Can the IRS Hold Responsible for Unpaid Payroll Taxes? 1153 letter?

The IRS can assess the TFRP against any person who:

Was responsible for collecting, accounting for, or paying over the trust fund taxes, AND
Willfully failed to ensure those taxes were paid

Importantly, you don’t need to have both responsibilities—either one can make you liable. The IRS interprets these requirements broadly, often targeting multiple individuals within an organization.

What Steps to Take After Receiving an IRS Collection Notice of Unpaid Taxes — And How Mike Habib, EA Can Help

August 29, 2025 | Mike Habib, EA

Have you just opened your mailbox to discover a dreaded letter from the IRS demanding payment for unpaid taxes? You’re not alone, and you’re not without hope. This comprehensive, answer-engine-optimized FAQ guide will walk you through the smartest moves you can make from the moment you receive an IRS Collection Notice. It also explains how the specialized tax representation firm of Mike Habib, EA, can be your best ally in resolving tax debts and restoring peace of mind.

What is an IRS Collection Notice and Why Did I Receive One?

An IRS Collection Notice is a formal letter from the Internal Revenue Service stating that you have unpaid federal taxes and demanding payment. If you haven’t paid your full balance of taxes after a return was processed, failed to pay installments on a payment agreement, or were audited and didn’t pay the assessed tax, the IRS will send formal notices seeking payment.

You might receive a notice if:

You underpaid on your tax return or missed payments.
Your account hasn’t been settled following an audit.
The IRS counts penalties and interest against your debt.

What Types of IRS Collection Notices Are There?

Here are the most common types of notices and what they mean for you:

Notice Type	Letter Number	What It Means
Friendly Reminder	CP14	First notice about unpaid tax
Urgent Bill	CP501, CP503, CP504	Escalating reminders, increasing urgency
Intent to Levy	LT11, CP504	IRS is planning to seize assets
Final Notice	L-1058, LT16	Immediate action required to avoid collection actions

Each subsequent notice is more serious than the last. Ignoring any of these letters will not make your tax debt disappear—in fact, it will likely make matters worse.

Resolving Tax Issues for Individual and Business Taxpayers in Cincinnati, OH: How Mike Habib, EA Can Help

July 25, 2025 | Mike Habib, EA

Metro Area Cincinnati-Middletown, OH-KY-IN MSA

Tax issues can be overwhelming, whether you’re an individual taxpayer or a business owner in Cincinnati, OH. From unfiled tax returns to unpaid back taxes, IRS audits, payroll tax problems, and liens or levies, these challenges can disrupt your financial stability and peace of mind. Fortunately, you don’t have to face these issues alone. The reputable and reliable tax representation firm of Mike Habib, EA specializes in helping taxpayers resolve their tax problems efficiently and effectively.

In this comprehensive FAQ-style article, we’ll explore common tax issues faced by individuals and businesses in Cincinnati, OH, and how Mike Habib, EA, can provide expert guidance and representation to help you regain control of your financial situation.

Liens vs. Levies: Understanding the Key Differences and Their Impact on Taxpayers

July 11, 2025 | Mike Habib, EA

When dealing with tax debts, two terms often come up in discussions with the IRS or state tax authorities: liens and levies. While both are tools used by the government to ensure the collection of unpaid taxes, they serve very different purposes and have distinct implications for taxpayers. Understanding these differences is crucial for managing tax obligations effectively and avoiding unnecessary financial hardship.

This article will explore the nuances of liens and levies, their impact on taxpayers, and strategies to address or appeal them. By the end, you’ll have a clear understanding of why avoiding levies is critical and how liens, while serious, can be managed with proper planning.

Your Complete Guide to Tax Help in San Diego, California: Frequently Asked Questions

May 23, 2025 | Mike Habib, EA

Your Complete Guide to Tax Help in San Diego, California: Frequently Asked Questions

Expert Tax Resolution Services by Mike Habib, EA – Serving the Greater San Diego Metropolitan Area

About Our San Diego Area Tax Services

Q: Which areas does Mike Habib, EA serve in the San Diego metropolitan region?

A: Mike Habib, EA provides comprehensive tax representation services throughout the Greater San Diego Metropolitan Area, which encompasses all of San Diego County. There are 18 incorporated cities that make up the greater San Diego area, and our services extend to all municipalities and communities including:

Major Cities: San Diego, Oceanside, Escondido, Chula Vista, El Cajon, Vista, Carlsbad, San Marcos, Encinitas, National City, La Mesa, Santee, Poway, Coronado, Imperial Beach, Del Mar, Solana Beach, and Lemon Grove.

North County Communities: Del Mar, Oceanside, Encinitas, Carlsbad, Vista, Solana Beach, San Marcos, plus Fallbrook, Rancho Santa Fe, Cardiff, Leucadia, Olivenhain, and San Dieguito.

East County Areas: Alpine, Bonita, Bonsall, Campo, Descanso, Dulzura, Harbison Canyon, Jacumba, Jamul, Julian, Lake Morena, Lakeside, Mount Laguna, Pine Valley, Potrero, Ramona, Rancho San Diego, Spring Valley, Tecate, and Winterwarm.

South Bay Communities: Bonita, Chula Vista, Imperial Beach, National City, Nestor, Otay Mesa, Palm City, Paradise Hills, San Ysidro, and Tijuana River Valley.

Central San Diego Neighborhoods: Balboa Park, Banker’s Hill, Barrio Logan, City Heights, Clairemont, College Area, Downtown, Hillcrest, Kearny Mesa, Linda Vista, Midway, Mission Beach, Mission Hills, Mission Valley, Normal Heights, North Park, Ocean Beach, Pacific Beach, Point Loma, Rolando, Serra Mesa, Tierrasanta, and University Heights.

Ready to get your life back in order? Contact us at 1-877-788-2937, or Online.

Partial Payment Installment Agreements (PPIA) – An Alternative to OIC

May 2, 2025 | Mike Habib, EA

Tax debt can feel like an insurmountable burden, especially when the amount owed to the Internal Revenue Service (IRS) exceeds what you can realistically pay in one lump sum. For many taxpayers, the stress of mounting penalties, interest, and potential collection actions—like wage garnishment or bank levies—can make it seem like there’s no way out. Fortunately, the IRS offers several options to help individuals and businesses manage their tax liabilities, such as the Offer in Compromise (OIC) and the Partial Payment Installment Agreement (PPIA). While the OIC often grabs headlines for its promise of settling tax debt for less than the full amount, the PPIA remains an underappreciated yet highly practical alternative for those who don’t qualify for an OIC or prefer a different approach. In this article, we’ll dive deep into what a PPIA is, how it works, who it’s best suited for, and why it might just be the lifeline you need to get back on track with your taxes.

For tax problem resolution help, contact us at 1-877-788-2937.

Your Complete Guide to Tax Help in Cleveland, Ohio: Frequently Asked Questions

April 25, 2025 | Mike Habib, EA

Your Complete Guide to Tax Help in Cleveland, Ohio: Frequently Asked Questions

Expert Tax Resolution Services by Mike Habib, EA – Serving the Greater Cleveland Metropolitan Area

About Our Cleveland Area Tax Services

Q: Which areas does Mike Habib, EA serve in the Cleveland metropolitan region?

A: Mike Habib, EA provides comprehensive tax representation services throughout the Greater Cleveland Metropolitan Area, which encompasses six counties: Cuyahoga, Ashtabula, Geauga, Lake, Lorain, and Medina counties. Our services extend to all major cities and communities including:

Major Cities: Cleveland, Akron, Canton, Lorain, Elyria, Lakewood, Parma, Cuyahoga Falls, Euclid, Mentor, Brunswick, Medina, Wadsworth, Warren, Youngstown, Ashtabula, Painesville, Willoughby, Westlake, Rocky River, Bay Village, and Fairview Park.

Surrounding Communities: University Heights, Shaker Heights, Cleveland Heights, Beachwood, Solon, Strongsville, North Olmsted, Olmsted Falls, Berea, Middleburg Heights, Brook Park, Independence, Seven Hills, Garfield Heights, Maple Heights, Bedford, Bedford Heights, Warrensville Heights, Orange Village, Pepper Pike, Hunting Valley, Gates Mills, Mayfield Heights, Lyndhurst, South Euclid, Richmond Heights, Highland Heights, Mayfield, Chesterland, Kirtland, Wickliffe, Willowick, Eastlake, Timberlake, Lakeline, Madison, Geneva, Conneaut, Jefferson, and numerous other townships and municipalities throughout Northeast Ohio.

Call us at 1-877-788-2937, or Online.

Seattle Tax Resolution Services: How Mike Habib, EA, Can Help Individuals and Businesses Resolve Tax Problems

April 11, 2025 | Mike Habib, EA

Seattle, Washington, is a bustling hub of innovation, commerce, and culture. From its iconic Space Needle to its thriving tech industry, the city is home to countless individuals and businesses striving for success. However, amidst the hustle and bustle, tax issues can arise, creating stress and financial strain for taxpayers. Whether it’s unfiled tax returns, back tax debt, 941 payroll tax issues, IRS levies, garnishments, or audits, these challenges can feel overwhelming. Fortunately, Mike Habib, EA, a trusted tax representation expert, offers comprehensive tax resolution services to help Seattle taxpayers navigate these complex issues and regain financial stability.

Navigating the Labyrinth of Tax Challenges: How Mike Habib, EA Can Be Your Guide

March 7, 2025 | Mike Habib, EA

In the intricate world of taxation, both individuals and businesses often find themselves entangled in a web of tax problems that can be overwhelming and sometimes paralyzing. The complexities of tax laws, the constant changes in regulations, and the sheer volume of paperwork can lead to various tax issues. Here, we delve into the top five tax problems faced by taxpayers and how Mike Habib, EA, a renowned tax resolution expert, can provide the much-needed guidance and representation to navigate through these challenges.

1. Unfiled Tax Returns

The Problem: One of the most common issues is the failure to file tax returns. This can happen for various reasons – perhaps due to an oversight, financial hardship, or simply being overwhelmed by the process. Unfiled returns accumulate over time, leading to back taxes, penalties, and interest, which can snowball into a significant financial burden.

How Mike Habib Helps: Mike Habib specializes in representing taxpayers who have fallen behind on their filings. His approach includes:

Gathering Necessary Documents: Mike and his team are adept at reconstructing records if original documents are missing. They work to gather all necessary tax information like W-2s, 1099s, etc.
Filing Back Returns: He ensures all past due returns are filed correctly, preventing further penalties for non-filing.
Negotiating Penalty Abatement: Mike can negotiate with the IRS or state agencies for penalty relief, recognizing that non-filing was often due to circumstances beyond the taxpayer’s control.